A tributação dos bens digitais à luz da segurança jurídica

• Autor(a) principal: Antunes, Priscila de Fátima Cavalcante Bueno
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/22565
• topic: Princípios; Segurança jurídica; Bens digitais; Principles; Legal certainty; Digital goods; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The present study does not intend to exhaustly cover the topic approached herein, but it is proving relevant before the fast pace of evolution of technology, thus reflecting the distance between well-established concepts in the legal order and its implications in the taxation of new technologies. The phenomenon, known as taxation of digital goods, has been causing an uproar in the legal community due to business models and the distinction between merchandise and service, thus representing a great challenge consistent with maintaining legal security as established by the Federal Constitution. In this respect, this study analyzes the tax jurisdiction granted by the Constitution and the inconsistencies that will ultimately lead to the Fiscal War between States and Municipalities. Then, it assesses the criteria of the Matrix Rule of Tax Incidence and the interpretation of the concepts of merchandise and service, as well as whether the evolution is able to cover different kinds of services and different categories of goods.The analysis of constitutional principles, such as the principle of legality, typicality and especially legal certainty, will drive the whole work by examining the decisions of the higher courts on the subject under discussion